NO.PZ2018111303000104
问题如下:
PZ Co. is a multinational corporation that complies with IFRS and uses RMB as presentation currency. PZ has a subsidiary H&L, which is located in the US and uses US dollar (USD) as functional currency. H&L’s revenue for 2017 is USD90 million.
The amount that PZ Co. should include in its 31 December 2017 revenue from H&L is closest to:
选项:
A.RMB6.3 million.
RMB7.2 million.
C.RMB8.0 million.
解释:
A is correct.
H&L公司经营所在地经历了恶性通货膨胀,PZ公司遵循IFRS,应该先restate H&L公司的revenue,然后再用current exchange rate转换为RMB之后合并报表。
USD90million×(200/165) =USD109.1million
USD 109.1 million/17.3=RMB6.3million
没明白为什么这里的物价上涨率是200/165. 165题目中已经写了是2017的average CPI。
且题目给了17.12.31以及16.12.31的CPI,为什么不能用 (200-130)/130来算呢?
已经不知道怎么理解130,200,165这三个CPI的含义了。。。